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Uzbekistan, Republic of Individual - Taxes on personal income

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Both residents and non-residents are subject to tax in Uzbekistan. Residents are taxed on their worldwide income; non-residents are taxed on income from sources in Uzbekistan.

Personal income tax rates

The personal income tax (PIT) rates are as follows:

Taxable income Tax rate (%)
Up to 1 time the minimum annual wage 0
From 1 to 5 times the minimum annual wage 7.5
From 5 to 10 times the minimum annual wage 17
More than 10 times the minimum annual wage 23

Personal income of non-resident individuals from sources in Uzbekistan is taxed at the following withholding rates:

Taxable income Tax rate (%)
Dividends and interest 10
Transportation (freight) services 6
Other income (including royalty, employment income, etc.) 20

Local income taxes

There are no local personal income taxes in Uzbekistan.


Last Reviewed - 01 December 2017

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